United States v. The Metropolitan Government of Nashville and Davidson County, Tennessee

CORNELIA G. KENNEDY, Circuit Judge.

Plaintiff-appellant United States of America appeals the judgment of the United States District Court for the Middle District of Tennessee for defendant-appellee The Metropolitan Government of Nashville and Davidson County, Tennessee (“Metro”) in this action for the refund of certain real property taxes. The issue presented for review is whether the District Court erred in holding that the J.W. Bateson Company (“Bateson”), a federal government contractor, has a valuable leasehold interest subject to local real property taxation in land owned by the United…